D K T - Eclat · 2020. 6. 1. · M ú K t ö [ I ú02-2299-6000 · Á ¹ Þ ú[email protected]...

ECLAT TEXTILE CO., LTD.

https://mops.twse.com.tw/mops/web/index http://www.eclat.com.tw

1476

02-2299-6000

[email protected]

02-2299-6000

[email protected]

02-2299-6000

02-2299-6000

037-432-371

037-731-600 134

03-386-1199

3 210

http://www.yuanta.com.tw 02-2586-5859( )

7 68

http://www.kpmg.com.tw 02-8101-6666

http://www.eclat.com.tw

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2.

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1. 108

( 1)

A B C D

( 10)

A B CD E F

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( 10)

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( 3) (D)

( 4) (E)

( 5) (F) (G) ( 6)

( 7)

(7)

(7)

( 7)

( 7)

( 7)

( 7)

( 7)

( 7)

960 960 1,121 1,121 0.05% 0.05% 70,758 71,425 250 250 1.70% 1.72%

-

1,526 1,526 401 401 0.04% 0.04% 0.04% 0.04%

1.

2.

(A+B+C+D) (A+B+C+D+E+F+G)

( 8) ( 9)H ( 8) ( 9) I

1,000,000

-

-

-

-

1,000,000 2,000,000 ( ) 2,000,000 3,500,000 ( ) 3,500,000 5,000,000 ( ) 5,000,000 10,000,000 ( ) 10,000,000 15,000,000 ( ) 15,000,000 30,000,000 ( ) 30,000,000 50,000,000 ( ) 50,000,000 100,000,000 ( ) 100,000,000

11 11 11 11 1. ( )

2. ( ) 3. 4. ( )

- 13 -

5.

IFRS 2

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8

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( 6) ( 7) (E) 1,000,000

1,000,000 2,000,000 ( ) 2,000,000 3,500,000 ( ) 3,500,000 5,000,000 ( )

5,000,000 10,000,000 ( )

10,000,000 15,000,000 ( ) 15,000,000 30,000,000 ( ) 30,000,000 50,000,000 ( ) 50,000,000 100,000,000 ( ) 100,000,000

8 8 1. 2. 3.

- 14 -

IFRS 2

4.

5. ( ) 6. 7. ( )

8.

9. a.

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c.

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108 107

1.70% 1.72% 1.62% 1.64%

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2.47% 2.49% 2.34% 2.36%

- 15 -

( )

6 (A)

( 1) ( )

( ) (%) / ( 2)

6 0 100% -

6 0 100% -

6 0 100% -

6 0 100% -

6 0 100% -

6 0 100% -

6 0 100% -

6 0 100%

6 0 100% -

5 1 83% -

6 0 100% -

( ) 14 3 (3)

( )

107

- LOS

- LOS

108109

- 16 -

1 2

(1) ( ) (%)( )

(2) ( ) (%)

( ) ( )

3 14 3 :

( )

108/01/14

(108 1 )

107 108 108 108

108/03/14

(108 2 )

108/05/07

(108 3 )

200

LOS(Letter of Support)

108/08/06

(108 4 )

GRAND ELITE HOLDINGS INC.

108/09/17

(108 5 )

LOS

108/11/07

(108 6 )

108 1 14 ECLAT CAYMAN ISLANDS

HOLDINGS 42,850

LOS

( )

3

14-3(

)

- 17 -

6 ( )

( )

(%) ( / )( 1)

6 0 100% -

5 1 83% -

6 0 100% -

( 2) ( ) 14 5 (

2) ( )

( )

108 ( 3) ( )

108 ( 4)

1

(%)

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- 18 -

2 14 5

( )

§14-5

108/01/14

(108 1 )

1. 108 2. 108 V 3. 108 V 4. 108 V 5. V

108/03/14

(108 2 )

1. 107

V

2. V 3. V 4. V 5. 107 V 6. 107 7.

108/05/07

(108 3 )

1. 108 1

2. V 3. V 4. V

108/08/06

(108 4 )

1. 108 2 2. V 3. GRAND ELITE HOLDINGS INC.

V

108/09/17

(108 5 )

1. V 2. V

- 19 -

( )

§14-5

108/11/07

(108 6 )

1. 109 2. V 3. V 4. 107 5. 108 1 14 ECLAT CAYMAN

ISLANDS HOLDINGS42,850

V

6. LOS V 7. V

3 108

108 3 14

107

107

107

107

108 5 7 108

108 8 6 108

108

108 11 7

108

108

109

-

108

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108 3 1. 2. 3.

108 1. 2.

108

1. 10 1 2.

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36% 27% 270 6

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V

108

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V

( )109 1 3

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108

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104 4

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10.( )

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V V V V V V V V V V

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V V V V V V V V V V V V V V V V

- 25 -

:

1 V

2 V

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5 V

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8 30 V

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2

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107

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108

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108

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108 4

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(CIA) 3

(CIA) 1

1. 108

2. 108 7

1. 109

2. 108

3.

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1. 108

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1.

2.

3. 108 108

4.

( )

(1)

1

2

1 2 3 4 5 6 7 8 9 10

V V V V V V V V V V V V

V V V V V V V V V V V V 3

V V V V V V V V V V V V 1

1

2 “ ” 1 2 (

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8 5%20% 50%

9 50

10 30

- 29 -

(2)

3

109 3108 108 109

107 8 2 110 6 13 2( )

(%)

/

2 0 100% 107.8.2

2 0 100% 107.8.2

2 0 100% 107.8.2

(

)

108

4 1

108 1 14

1.

2. 107

4 2

108 3 15

(1) (%)

(2) (%)

- 30 -

( )

( 1)( 4)

( 2)

( 3)

V

107( ) 15 1.2

22 1.4

V

106

10816 1

16

107

70 ( ) 71

( ) 72 5.1

( )

107

108 TCFD

- 31 -

( 1)( 4)

( 2)

108

( ) 725.1

1. / 2. 3. 4. 5. 6. 7. 8.

52 3.2

40 2.3

47 3.1

35 2.2

64 4.2

- 32 -

( 1)( 4)

( 2)

108

69

V

EY GRI

Standards

ISAE3000 (limited assurance)

( )

( )

108 29 18

( )

9108 153

400 ( )

1 2 523,750

3 215,000

1,300 344,000 54 3.3

1

2

3

4 108 107108

- 33 -

( )

V

?

V

? V

V

( )

V

106

108 8 6

V

V

V

- 34 -

V

V

V

V

( )

( )

- 35 -

- 36 -

( )

( )

1.

108 07 17

3,018,038,221 (11 )

1. 2. 3. 4.

108 7 16

2. (1)

1. 2. 3. 4. 5. 6. — 7. 8.

(2)

1. 2. 3. 4. 5. 6. 7. 8. 9.

- 37 -

108

(3) 1. 2. 3. 200

(4) 1. 2. GRAND ELITE HOLDINGS INC.

(5) 1. 2.

(6) 1. 109 2. 3. 4. 108 1 14 ECLAT CAYMAN ISLANDS HOLDINGS

42,850 5.

(7) 1. 2. 3. 4. — 5. 6.

(8) 1. 2. 3. 4. 5. 6. 7.

- 38 -

8. 9. 10.

(9) 1. 2. 3. 200

( )

( )

- 39 -

( ) :

108 1 112 31

1 2,000 V V

2 2,000 4,000 3 4,000 6,000 V V 4 6,000 8,000 5 8,000 10,000 6 10,000

)

4,800 0 8 0 500 508

108 1 112 31

( )

( )

( )

( )

( ) 10 5 1 2 3

- 40 -

(1)

108 109 4 20

( )

( )

( )

( )

0 0 0 0 0 0 0 0 0 0 0 0

-9,000 0 0 0

( ) 0 0 0 0

- 0 0 0 0 0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

-4,565 0 0 0 0 0 0 0

-5,000 0 0 0

0 0 0 0

0 0 0 0

-10,000 0 0 0

-10,000 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

-2,000 0 1,000 0

0 0 1,800 0

(2)

- - - - -

- 41 -

(3)

1 2

106.5.24 700,000 7.89% 3.24%

10,000

107.3.23 (2,000 )

1

2

/( )

-

25,790,335 9.40% 0 0 0 0

21,634,993 7.89% 0 0 0 0

- ( ) 10,100,000 3.68% 0 0 0 0

9,543,332 3.48% 9,035,318 3.29% 0 0

9,035,318 3.29% 9,543,332 3.48% 0 0

-

8,854,000 3.23% 0 0 0 0

8,362,129 3.05% 7,932,435 2.89% 0 0

7,932,435 2.89% 8,362,129 3.05% 0 0

- 7,126,000 2.60% 0 0 0 0

5,203,031 1.90% 0 0 0 0

- 42 -

Grand Elite 21 100% 21 100% Eclat Cayman 123,759 100% 123,759 100%

8,000 100% 8,000 100% Eclat Enterprise 1 100% 1 100%

6,800 100% 6,800 100% 16,800 100% 16,800 100% 36,000 100% 36,000 100%

22,000 100% 22,000 100% 40,000 100% 40,000 100%

( 1) 2 100% 2 100% PT Eclat Textile International

2,500 100%

2,500 100%

1 105 12 7 2

- 43 -

1

66.11 1,000 500 500,000 500 500,000 - -

70.09 1,000 1,000 1,000,000 1,000 1,000,000 - -

76.11 1,000 7,000 7,000,000 7,000 7,000,000 - -

77.08 1,000 52,000 52,000,000 52,000 52,000,000 - -

80.03 1,000 65,333 65,333,000 65,333 65,333,000 - -

81.03 1,000 110,333 110,333,000 110,333 110,333,000 9,000,000

15,000,000 21,000,000

- -

81.12 10 19,500,000 195,000,000 19,500,000 195,000,000 44,667,000 40,000,000

- -

86.06 10 160,000,000 1,600,000,000 72,430,896 724,308,960 200,000,000

156,000,000 173,308,960

- (86) ( )51666

87.09 10 160,000,000 1,600,000,000 79,673,986 796,739,860 72,430,900 - (87) ( )59366

88.08 10 160,000,000 1,600,000,000 86,047,896 860,478,960 63,739,100 - (88) ( )63075

89.09 10 160,000,000 1,600,000,000 91,210,766 912,107,660 51,628,700 - (89) ( )60720

93.08 10 160,000,000 1,600,000,000 95,771,304 957,713,040 45,605,380 - 0930128923

94.06 10 160,000,000 1,600,000,000 109,179,286 1,091,792,860 134,079,820 - 0940125666

94.12 10 160,000,000 1,600,000,000 129,179,286 1,291,792,860 200,000,000 - 0940148057

95.07 10 160,000,000 1,600,000,000 143,389,007 1,433,890,070 142,097,210 - 0950132152

96.06 10 250,000,000 2,500,000,000 159,161,797 1,591,617,970 157,727,900 - 0960033202

96.07 10 250,000,000 2,500,000,000 184,161,797 1,841,617,970 250,000,000 - 0960032162

97.09 10 250,000,000 2,500,000,000 189,686,651 1,896,866,510 55,248,540 - 0970033483

98.09 10 250,000,000 2,500,000,000 193,480,384 1,934,803,840 37,937,330 - 0980033696

99.09 10 250,000,000 2,500,000,000 199,284,795 1,992,847,950 58,044,110 - 0990039425

100.09 10 250,000,000 2,500,000,000 211,241,882 2,112,418,820 119,570,870 - 1000036962

101.09 10 300,000,000 3,000,000,000 226,028,813 2,260,288,130 147,869,310 - 1010030287

101.10 10 300,000,000 3,000,000,000 246,028,813 2,460,288,130 200,000,000 - 1010030728

102.09 10 300,000,000 3,000,000,000 250,949,389 2,509,493,890 49,205,760 - 1020029077

103.09 10 300,000,000 3,000,000,000 260,987,364 2,609,873,640 100,379,750 - 1030027248

105.02 10 300,000,000 3,000,000,000 268,987,364 2,689,873,640 80,000,000 - 1040046754

106.09 10 300,000,000 3,000,000,000 274,367,111 2,743,671,110 53,797,470 - 106 6 22

- 44 -

274,367,111 25,632,889 300,000,000 -

2. 109 4 20

5 14 106 10,954 635 11,714

5,550,507 31,969,368 42,754,132 97,881,221 96,211,883 274,367,111

2.02% 11.65% 15.59 % 35.67 % 35.07 % 100.00%

3

3. 109 4 20

%

1~999 4,480 503,956 0.18

1,000~5,000 6,106 9,879,998 3.60

5,001~10,000 409 3,029,113 1.10

10,001~15,000 152 1,884,381 0.69

15,001~20,000 73 1,323,214 0.48

20,001~30,000 99 2,450,083 0.89

30,001~50,000 104 3,971,360 1.45

50,001~100,000 89 6,370,913 2.32

100,001~200,000 62 8,659,463 3.16

200,001~400,000 46 13,671,766 4.98

400,001~600,000 25 12,400,188 4.52

600,001~800,000 12 8,321,874 3.03

800,001~1,000,000 10 9,085,635 3.31

1,000,001 47 192,815,167 70.29

11,714 274,367,111 100

- 45 -

4.

%

25,790,335 9.40%

21,634,993 7.89%

10,100,000 3.68%

9,543,332 3.48%

9,035,318 3.29%

8,854,000 3.23%

8,362,129 3.05%

7,932,435 2.89%

- 7,126,000 2.60%

5,203,031 1.90%

5.

107 108 109 3 31

8

1

425.00 458.50 416.00

263.50 336.00 201.00 352.10 396.87 314.12

2

61.71 66.06 68.73

50.71 ( 2) -

3

274,367 274,367 274,367 - 15.96 15.67 2.54 - 15.96 ( 2) 2.54

11 ( 2) -

- - -

- - -

4 - - -

5 25.09 ( 2) - 6 36.08 ( 2) -

7 2.73% ( 2) -

1

2

3

- 46 -

4

5

6

7

8

6.

(1)

()

( )

( )

( )( )

(2)

11 109 6 18

- 47 -

7.

8.

(1) 6.(1) (2)

A

6,000,000 6,000,000

0 0

B

C

D 15.67

108

2,743,671

11

- 48 -

(3)

1 ( ) 6,000,000 6,000,000

0 0

2 ( : ) 15.96

15.96

9.

- 49 -

- 50 -

- 51 -

- 52 -

- 53 -

- 54 -

- 55 -

- 56 -

- 57 -

- 58 -

- 59 -

- 60 -

- 61 -

- 62 -

- 63 -

- 64 -

- 65 -

2.

1

2

3

4

( )

- 66 -

( )

1.

107 108 109

%

%

%

1 A 3,435,550 12.46 A 4,289,609 15.25 A 1,216,979 20.25 2 - - - - - - - - - 3 24,142,659 87.54 23,835,527 84.75 4,793,948 79.25

27,578,209 100.00

28,125,136 100.00

6,010,927 100.00

2.

107 108 109

%

%

%

1 - - - - A 1,131,952 10.36 - - - - - 10,602,523 100.00 - 9,793,415 89.64 - 2,533,077 100.00 -

10,602,523 100.00 - 10,925,367 100.00 - 2,533,077 100.00 -

Lycra

( )

107 108

21,057 18,979 8,658,810 21,616 18,771 8,749,654

- 4,494,114 13,019,589 - 4,441,382 12,772,660

- 67 -

- 68 -

- 69 -

- 70 -

- 71 -

- 72 -

- 73 -

- 74 -

- 75 -

- 76 -

- 77 -

- 78 -

- 79 -

- 80 -

- 81 -

- 82 -

- 83 -

( )

( )

( )

( )

- 84 -

(

)

( )

1.

2.

- 85 -

3.4.

5. ( )

6.

(

)

(

09301067391040003949

- 86 -

- 87 -

- 88 -

- 89 -

- 90 -

( )

( )( )

( )

( )

16 2019 1 123 2019 1 19 2019 1 1

19 2019 1 128 2019 1 1

2015-2017 2019 1 1

1.( )

( )

(

)

- 91 -

( )

(1)

( )

(2)

A.

a.

b.

a.b.c.

(3)

109,120 111,169

1.95%

- 92 -

( )

( )1080323028

3 2020 1 19 39

72020 1 1

1 8 2020 1 1

( )

10 28

17 2021 1 11 2022 1 1

( )

( )

( )

( )( )

1.

- 93 -

( )

2.

( )

1.( )

2.

108.12.31 107.12.31GRAND ELITE HOLDINGS INC.

( GRAND ELITE)

%100.00 %100.00

ECLAT CAYMAN ISLANDS HOLDINGS

( ECLAT CAYMAN)

%100.00 %100.00

ECLAT TEXTILE INTERNATIONAL PT

( ECLAT TEXTILE (ID))( 1)

%100.00 %-

GRAND ELITE ECLAT TEXTILE (CAMBODIA) CO., LTD.

( ECLAT TEXTILE (CAMBODIA))

%100.00 %100.00

ECLAT CAYMAN

( )( )

%100.00 %100.00

ECLAT CAYMAN ECLAT TEXTILE CO., LTD

(VIETNAM)

( ECLAT TEXTILE(VN))

%100.00 %100.00

ECLAT CAYMAN ECLAT FABRICS (VIETNAM) CO., LTD.

( FABRICS)

%100.00 %100.00

ECLAT CAYMAN E-TOP (VIETNAM) CO., LTD.

( E-TOP (VN))

%100.00 %100.00

- 94 -

( )

108.12.31 107.12.31ECLAT CAYMAN COLLTEX GARMENT MFY CO., LTD. (VN)

( COLLTEX)

%100.00 %100.00

ECLAT CAYMAN ECLAT ENTERPRISE LTD.

( ECLAT ENTERPRISE)

%100.00 %100.00

ECLAT CAYMAN TAI-YUAN GARMENTS CO., LTD.

( TAI-YUAN (VN))

%100.00 %100.00

ECLAT CAYMAN ECLAT TEXTILE INTERNATIONAL PT

( ECLAT TEXTILE (ID))( 1)

%- %-

( )

1 Eclat Cayman99.9996% 0.0004%

2.( )

1.(

)

2.

- 95 -

( )

( )

1.2.3.4.

1.2.3.4.

( )

( )

1.

(1)

•

•

- 96 -

( )

(2)(

)

• ( )

(

)

( )

•

•

•

- 97 -

( )

(3)

2.(1)

(2)

(

)

(3)

( )

- 98 -

( )

( )1.

2.

( )

( )

1.( )

( )

- 99 -

( )

2.

3.

(1) 5~60(2) 2~25(3) 3~8(4) 5~9(5) 3~15

( )

1.

(1)

(2)(3)

•

•

–

–

- 100 -

( )

2.

(1)(2)

(3)(4)

(1)(2)(3)(4)(5)

3.

- 101 -

( )

1.

2.

( )

- 102 -

( )

( )

1.

2.

3.

(1) 2~10

( )

- 103 -

( )

( )

( )

1.

2.

3.

- 104 -

( )

( )

1.

2.

3.

1.2.

(1)(2)

( )

- 105 -

( )

( )(

)

( )

108.12.31 107.12.31 $ 7,289 7,833

3,024,060 2,026,3741,412,922 870,903

$ 4,444,271 2,905,110

( )

( )

108.12.31 107.12.31— $ 13,245 2,065

3,039,480 3,831,559(24,086) (24,086)

$ 3,028,639 3,809,538

- 106 -

( )

108.12.31

$ 2,984,132 0.41% 12,33530 60,736 16.14% 9,80431~120 7,233 18.30% 1,323121 624 100.00% 624

$ 3,052,725 24,086

107.12.31

$ 3,711,713 0.49% 18,06730 117,174 3.22% 3,77131~120 4,223 41.05% 1,734121 514 100.00% 514

$ 3,833,624 24,086

108 107( ) $ 24,086 24,086

154,100 514,91490%

108.12.31

$ 774,381 574,719 774,381 2.42%~2.57%

$ 182,833 653,609 182,833 2.27%~2.38%

107.12.31

$ 240,600 1,265,971 240,600 2.87%~3.44%

- 107 -

( )

( )

108.12.31 107.12.31 $ 2,344,082 2,458,806 567,678 527,431

1,103,380 1,135,855204,822 142,495

$ 4,219,962 4,264,587

108 107( ) $ 3,881 (1,124)

( )

108.12.31 107.12.31$ 8,772 11,257

( )

108 1 1 $ 4,817,823 4,065,638 4,840,509 107,383 218,809 1,180,089 298,900 15,529,151

- 85,395 113,917 2,802 4,884 70,329 1,009,032 1,286,359

- (67) (77,682) (505) (2,004) (11,901) - (92,159)

( ) - 275,983 191,464 - 803 (10,210) (308,607) 149,433

(663) (71,524) (73,525) (1,511) (2,574) (25,240) (14,797) (189,834)

108 12 31 $ 4,817,160 4,355,425 4,994,683 108,169 219,918 1,203,067 984,528 16,682,950

107 1 1 $ 4,816,961 3,497,333 4,449,568 100,014 203,330 1,039,316 433,780 14,540,302

- 6,314 324,237 5,306 12,340 110,545 339,674 798,416

- - (59,389) (2,011) - (1,335) - (62,735)

( ) - 478,894 36,566 2,149 - 2,749 (489,228) 31,130

862 83,097 89,527 1,925 3,139 28,814 14,674 222,038

107 12 31 $ 4,817,823 4,065,638 4,840,509 107,383 218,809 1,180,089 298,900 15,529,151

- 108 -

( )

108 1 1 $ - 1,189,508 3,286,446 72,409 175,026 768,613 - 5,492,002

- 179,666 440,472 9,697 15,561 141,813 - 787,209

( ) - - - - - (17,291) - (17,291)

- (66) (70,825) (505) (2,004) (11,670) - (85,070)

- (19,420) (53,098) (1,149) (2,124) (18,248) - (94,039)

108 12 31 $ - 1,349,688 3,602,995 80,452 186,459 863,217 - 6,082,811

107 1 1 $ - 1,005,556 2,786,154 61,189 154,813 615,885 - 4,623,597

- 165,327 488,216 12,036 17,966 136,319 - 819,864

- - (42,164) (2,011) - (1,335) - (45,510)

- 18,625 54,240 1,195 2,247 17,744 - 94,051

107 12 31 $ - 1,189,508 3,286,446 72,409 175,026 768,613 - 5,492,002

108 12 31 $ 4,817,160 3,005,737 1,391,688 27,717 33,459 339,850 984,528 10,600,139

107 12 31 $ 4,817,823 2,876,130 1,554,063 34,974 43,783 411,476 298,900 10,037,149

( )

108 1 1 $ - - - - - -

IFRS16 51,184 46,230 40,380 628 2,272 140,694

108 1 1 51,184 46,230 40,380 628 2,272 140,694

- 3,889 10,248 2,102 - 16,239

- - (283) - - (283)

(1,170) - - - - (1,170)

108 12 31 $ 50,014 50,119 50,345 2,730 2,272 155,480

108 1 1 $ - - - - - -

IFRS16 - 12,394 18,129 28 1,023 31,574

108 1 1 - 12,394 18,129 28 1,023 31,574

1,769 14,191 13,645 930 227 30,762

- - (94) - - (94)

108 12 31 $ 1,769 26,585 31,680 958 1,250 62,242

108 12 31 $ 48,245 23,534 18,665 1,772 1,022 93,238

- 109 -

( )

( )

108.12.31 107.12.31$ 93,639 130,912

42,356 65,06544,123 71,80594,227 24,7362,389 4,113

96,428 20,310$ 373,162 316,941

108.12.31 107.12.31$ 61,151 281,507

328,205 357,9162,945 3,1613,013 -

616 633$ 395,930 643,217

( )

108.12.31 107.12.31$ 1,572,451 1,629,979$ 5,384,289 6,150,5412.1%~2.94% 1.8%~3.65%

( )

108.12.31$ 18,387$ 68,946

( )

- 110 -

( )

108$ 2,278$ 17,251

( ) $ 2,137

108$ 54,881

1.

2.

( )

1.

108.12.31 107.12.31$ 242,514 244,210

(237,382) (242,194)$ 5,132 2,016

108.12.31 107.12.31$ 57,727 57,983

(1)(

)

- 111 -

( )

237,382

(2)

108 1071 1 $ 244,210 226,084

4,301 4,797

7,728 8,1813,474 7,239

(17,199) (2,091)12 31 $ 242,514 244,210

(3)

108 1071 1 $ 242,194 98,777

( ) 9,663 4,9372,724 140,571

(17,199) (2,091)12 31 $ 237,382 242,194

(4)

108 107$ 1,572 1,705

8 1,744$ 1,580 3,449

108 107$ 376 852

543 1,193661 1,404

$ 1,580 3,449

- 112 -

( )

(5)

108 1071 1 $ 34,811 22,980

4,260 11,83112 31 $ 39,071 34,811

(6)

108.12.31 107.12.31%1.000 %1.125%3.000 %3.000

2,74113.13

(7)

( )

0.25 0.25108 12 31

( 0.25 ) $ (6,913) 7,182( 0.25 ) 6,901 (6,686)

107 12 31( 0.25 ) (7,239) 7,527

( 0.25 ) 7,254 (7,006)

- 113 -

( )

2.6%

COLLTEX FABRICS E-TOP(VN) ECLAT TEXTILE(VN) TAI-YUAN(VN)

ECLAT TEXTILE (ID)

108,847 92,517( )

1.

108 107$ 1,125,833 1,069,586

(6,876) 32,278- (10,653)

$ 1,118,957 1,091,211

( )

108 107

$ (20,544) 24,308

108 107$ 5,422,000 5,473,149

1,084,400 1,094,630- (10,653)(6,381) 10050,457 4,311(9,519) 2,823

$ 1,118,957 1,091,211

- 114 -

( )

2.(1)

108 1 1 $ 20,38113,15520,544

108 12 31 $ 54,080107 1 1 $ 60,735

(16,046)(24,308)

107 12 31 $ 20,381

108 1 1 $ 5,9466,279

108 12 31 $ 12,225107 1 1 $ 367

5,579107 12 31 $ 5,946

3.( )

1.3,000,000

10 300,000 274,367

2.

108.12.31 107.12.31$ 3,550,000 3,550,000

396 3961,377 1,377

15,866 15,866113 113

201,795 201,795$ 3,769,547 3,769,547

- 115 -

( )

3.

(1)

(2)1010012865

(3)

107 106( ) ( )

$ 11.00 3,018,038 9.50 2,606,487

- 116 -

( )

4. ( )

108 1 1 $ (6,862)(82,180)

108 12 31 $ (89,042)

107 1 1 $ (104,100)97,238

107 12 31 $ (6,862)

( )

108 107

$ 4,299,249 4,379,754( ) 274,367 274,367

( ) $ 15.67 15.96

$ 4,299,249 4,379,754( )( ) 274,367 274,367

( ) 18 21( )( ) 274,385 274,388

( ) $ 15.67 15.96

- 117 -

( )

( )

108 107

$ 15,724,763 519,655 15,883,257 332,797 1,389,468 6,691,412 1,576,552 6,540,450 2,075,759 4,384 1,667,564 2,039

74,160 696,678 49,121 736,27523,286 448,916 19,919 455,604

264,208 212,447 221,016 93,615$ 19,551,644 8,573,492 19,417,429 8,160,780

108 107

$ 8,573,492 8,160,780 19,551,644 19,417,429

$ 28,125,136 27,578,209( )

0.1%

6,0000.1%

( )

1.

108 107$ 26,975 11,846

9,708 9,708$ 36,683 21,554

- 118 -

( )

2.

108 107( ) $ (17,663) 206,379

(6,532) (16,496)217 -

6,127 7,372$ (17,851) 197,255

3.

108 107$ 60,782 46,332

2,278 -$ 63,060 46,332

( )

1.(1)

(2)

(3)( )

2.

121-2 2-5 5

108 12 31

$ 87,333 113,151 21,206 19,319 13,869 58,757

1,572,451 1,577,087 1,577,087 - - -

( ) 1,714,287 1,714,287 1,714,287 - - -

$ 3,374,071 3,404,525 3,312,580 19,319 13,869 58,757

- 119 -

( )

121-2 2-5 5

107 12 31

$ 1,629,979 1,630,737 1,630,737 - - -

( ) 1,618,813 1,618,813 1,618,813 - - -

$ 3,248,792 3,249,550 3,249,550 - - -

3.(1)

108.12.31 107.12.31

$ 177,157 29.98 5,311,167 188,341 30.715 5,784,894

43,536 29.98 1,305,209 39,572 30.715 1,215,454

(2)

1%32,048

36,556(3)

( ) (

)

108 107( ) ( )

$ (17,663) 30.912 206,379 30.149

- 120 -

( )

4.

1%1%

1,829 2,005

5.

( )1.

(1)(2)(3)

2.

- 121 -

( )

3.

(1)

(2)

(3)

4.

5,384,289 6,150,541

- 122 -

( )

5.

(1)

(2)

( )

108 107$ 4,299,249 4,379,754$ 18,123,752 16,931,030

%23.72 %25.87

( )

E&I PRINTING COMPANY LIMITED( E&I PRINTING)

( Best) ( )

- 123 -

( )

( )

( )

Best

( )

1.

108 107$ 75 132

30~602.

108 10726,807 15,689

30~603.

108.12.31 107.12.31$ - 53

4.

108.12.31 107.12.31$ 2,394 1,926

5.

108.12.31 107.12.31ECLAT CAYMAN $ - 1,489,678

- 124 -

( )

6.

108 107$ 150 600

300 300450 900

7.

108 107 108 107$ 122 428 - -

- - 2,000 2,000$ 122 428 2,000 2,000

( )

108 107$ 112,437 107,783

108.12.31 107.12.31$ 28,638 28,638$ 8 8$ 5,806 7,843

108.12.31 107.12.31- $ 2,389 4,113- 3,013 -

3,381,772 3,381,772$ 3,387,174 3,385,885

( )108.12.31 107.12.31

$ 61,255 137,617

- 125 -

( )

( )ECLAT CAYMAN

108.12.31 107.12.31US$ - 16,500

( ) 108 107

2,235,144 1,278,306 3,513,450 2,024,583 1,167,310 3,191,893

196,480 99,390 295,870 183,848 89,445 273,293

69,072 41,355 110,427 55,908 40,058 95,966

- 5,082 5,082 - 4,040 4,040

155,755 60,380 216,135 142,041 62,752 204,793

687,363 130,608 817,971 693,432 126,432 819,864

10,297 10,788 21,085 3,260 10,250 13,510

( )

108 107

$ (2,175) (2,222)(2,175) (2,222)(1,619) 38

( ) $ (3,794) (2,184)$ (0.01) (0.01)$ (0.01) (0.01)

$ (2,485) (2,419)

- 126 -

( )

( )

1./

( 1) ( 2)

01 ECLAT CAYMAN FABRICS 379,200(USD12,000)

- - - 2 - - - - 3,104,843

( )

3,492,948

( )

01 ECLAT CAYMAN ECLATTEXTILE(VN)

31,600(USD1,000)

- - - 2 - - - - 3,104,843

( )

3,492,948

( )

01 ECLAT CAYMAN COLLTEX 221,200(USD7,000)

- - - 2 - - - - 3,104,843

( )

3,492,948

( )

01 ECLAT CAYMAN E-TOP (VN) 268,600(USD8,500)

- - - 2 - - - - 3,104,843

( )

3,492,948

( )

01 ECLAT CAYMAN ECLAT TEXTILE(CAMBODIA)

216,460(USD6,850)

- - - 2 - - - - 3,104,843

( )

3,492,948

( )

01 ECLAT CAYMAN ECLATENTERPRISE

31,600(USD1,000)

- - - 2 - - - - 3,104,843

( )

3,492,948

( )

01 ECLAT CAYMAN TAI-YUAN (VN) 205,400(USD6,500)

- - - 2 - - - - 3,104,843

( )

3,492,948

( )

ECLAT CAYMAN

12 * 1 * 2

2./

( 3)

( 1)

( 2)

00 ECLATCAYMAN

2 5,437,126 1,532,600

(USD48,500)

- - - %- 9,061,876 Y N N

123

1.2.3.4.5.6.7.

3. ( )

- 127 -

( )

4.

( ) ( ) ( )

ECLATTEXTILE(ID)

ECLATTEXTILE(ID)

- - 2,500 761,190 - - - - 2,500 747,076 ( )

( 1)

1

5./

ECLATTEXTILE(ID)

PT KAWASANINDUSTRIKENDAL 30

108/12/30 755,823(USD24,826) 50%

PT KAWASANINDUSTRIKENDAL

6.7.

( )( )

( )( ) ( )

ECLATTEXTILE(VN)

1,486,567 %19.89( )

30

(190,347)(10.62) % ( 1)

ECLATTEXTILE(VN)

( ) (1,486,567) %(99.94) 30

190,347100.00 % ( 1)

FABRICS 1,745,536 %14.77 30

(89,547)(5.00) % ( 1)

FABRICS ( ) (1,745,536) %(96.87) 30

89,54797.34 % ( 1)

E-TOP(VN) 929,637 %12.44( )

30

(38,145)(2.13) % ( 1)

E-TOP(VN) ( ) (929,637) %(98.71) 30

38,14597.01 % ( 1)

COLLTEX 487,183 %6.52( )

30

(20,940)(1.17) % ( 1)

COLLTEX ( ) (487,183) %(98.38) 30

20,94098.10 % ( 1)

ECLAT TEXTILE(CAMBODIA)

369,433 %4.94( )

30

(14,788)(0.83) % ( 1)


( ) (369,433) %(100.00) 30

14,788100.00 % ( 1)

TAI-YUAN (VN) 175,166 %2.34( )

30

(5,473)(0.31) % ( 1)

TAI-YUAN (VN) ( ) (175,166) %(91.42) 30

5,47329.14 % ( 1)

1:

- 128 -

( )

8./

ECLATTEXTILE(VN)

190,347(USD6,349)

11.27 - - - - ( 1)( 2)

12 USD 29.98

9.10.

1 FABRICS 2 1,745,536 6.21 %

2 ECLAT TEXTILE(VN) 2 1,486,567 5.29 %

3 COLLTEX 2 487,183 1.73 %

4 E-TOP(VN) 2 929,637 3.31 %

5 ECLAT TEXTILE(CAMBODIA)

2 369,433 1.31 %

1.02. 1

1.2.3.

( )( )

/

( ) ( )( ) ( )

- 8,739 - %- - %44.05 (1,219) (2,400)( 3)

GRAND ELITE 255,430(USD8,520)

421,789(USD14,069)

21 %100.00 (91,511) %100.00 4,718 4,718 ( 1)(2)( 5)

ECLAT CAYMAN 3,839,988(USD128,085)

3,839,988(USD128,085)

123,759 %100.00 3,860,554 %100.00 68,202 68,202 ( 1)( 2)

ECLAT TEXTILE(ID)

749,500(USD25,000)

- 2,500 %100.00 746,076 %100.00 (2,500) (2,500) ( 1)( 2)( 4)

GRAND ELITE ECLAT TEXTILE(CAMBODIA)

239,840(USD8,000)

239,840(USD8,000)

8,000 %100.00 (108,634) %100.00 4,509 4,509 GRAND ELITE( 1)( 2)

ECLATCAYMAN

COLLTEX 478,331(USD15,955)

478,331(USD15,955)

16,800 %100.00 475,370 %100.00 (36,068) (37,537) ECLAT CAYMAN( 1)( 2)

ECLATCAYMAN

E-TOP(VN) 1,079,280(USD36,000)

1,079,280(USD36,000)

36,000 %100.00 1,171,336 %100.00 84,690 85,342 ECLAT CAYMAN( 1)( 2)

- 129 -

( )

( ) ( )( ) ( )

ECLATCAYMAN

ECLAT ENTERPRISE 30(USD 1)

30(USD 1)

1 %100.00 (1,548) %100.00 (323) (323) ECLAT CAYMAN( 1)( 2)

ECLATCAYMAN

ECLATTEXTILE(VN)

634,707(USD21,171)

634,707(USD21,171)

22,000 %100.00 801,524 %100.00 26,001 26,001 ECLAT CAYMAN( 1)( 2)

ECLATCAYMAN

FABRICS 1,199,200(USD40,000)

1,199,200(USD40,000)

40,000 %100.00 1,447,246 %100.00 (44,009) (36,045) ECLAT CAYMAN( 1)( 2)

ECLATCAYMAN

TAI-YUAN(VN) 207,312(USD6,915)

207,312(USD6,915)

6,800 %100.00 (129,570) %100.00 (19,279) (19,566) ECLAT CAYMAN( 1)( 2)

ECLATCAYMAN

E&I PRINTING 29,980(USD1,000)

29,980(USD1,000)

1,000 %40.00 8,943 %40.00 (5,391) (2,156) ECLAT CAYMAN

( 1)

ECLATCAYMAN

ECLAT TEXTILE(ID)

3(USD0.1)

- 0.1 %- 3 %- (2,500) - ( 1)( 2)( 4)

1 USD 29.98 USD 30.91223 Best4 Eclat Cayman

99.9996% 0.0004%5 Grand Elite

( )1.

/

( 1) ( ) ( 1) ( 1)

( 2) 168,638(USD5,625)

( ) 128,194(USD4,276)

- - 128,194(USD4,276)

52,206 100.00 % 52,206 8,653 -

( )

( )

( )

( )

1 USD 29.98 USD 30.9122 ( ) ( )

2.

128,194USD 4,276

128,194USD 4,276

10,874,251

USD 29.98

3.

- 130 -

( )

( )

( )

( )

108

$ 8,573,492 19,551,644 - 28,125,136

4,782,102 3,496,414 (8,278,516) -

10,656 25,071 (8,752) 26,975

$ 13,366,250 23,073,129 (8,287,268) 28,152,111$ 28,308 43,504 (8,752) 63,060

450,618 388,438 - 839,056

$ 1,537,174 3,899,247 (14,421) 5,422,000$ - 52,206 (56,000) (3,794)$ 477,337 817,790 - 1,295,127$ 11,145,223 17,075,602 (4,901,405) 23,319,420$ 2,410,013 3,150,442 (364,787) 5,195,668

- 131 -

( )

107

$ 8,160,780 19,417,429 - 27,578,2094,647,305 3,486,272 (8,133,577) -

9,641 15,571 (13,366) 11,846$ 12,817,726 22,919,272 (8,146,943) 27,590,055$ 23,562 36,136 (13,366) 46,332

426,056 407,318 - 833,374$ 1,194,819 4,327,023 (48,693) 5,473,149$ - (2,184) - (2,184)$ 541,457 265,715 - 807,172$ 9,922,213 16,977,131 (4,758,462) 22,140,882$ 2,239,162 3,859,778 (889,088) 5,209,852

( )

108 107

$ 16,244,418 16,216,054 8,080,880 8,117,002 2,080,143 1,669,603

770,838 785,396472,202 475,523476,655 314,631

$ 28,125,136 27,578,209

108 107

$ 6,829,171 6,349,0024,278,755 4,351,911

$ 11,107,926 10,700,913

( )108 107

A $ 4,289,609 3,435,550

- 132 -

( )

( )

( )

- 133 -

(

)

( )

1.

2.

3.4.

- 134 -

5. ( )

6.

(

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(

09301067391040003949

- 135 -

- 136 -

- 137 -

- 138 -

- 139 -

( )

( )

( )

16 2019 1 123 2019 1 19 2019 1 1

19 2019 1 128 2019 1 1

2015-2017 2019 1 1

1.( )

( )

(

)

- 140 -

( )

(1)

( )

(2)

A.

a.

b.

a.b.c.

- 141 -

( )

(3)

57,936 58,405 1,580

1.095%

( )1080323028

3 2020 1 19 39

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1 8 2020 1 1

( )

10 28

17 2021 1 11 2022 1 1

( )

( )

- 142 -

( )

( )1.

2.

( )1.

(

)

2.

( )

1.2.3.4.

- 143 -

( )

1.2.3.4.

( )

( )

1.

(1)

•

•

(2)(

)

- 144 -

( )

• ( )

(

)

( )

•

•

•

- 145 -

( )

(3)

2.(1)

(2)

(

)

(3)

( )

( )

- 146 -

( )

( )

( )1.

2.

3.

(1) 5~60(2) 2~25(3) 3~8(4) 5~9(5) 3~15

- 147 -

( )

( )

1.

(1)

(2)(3)

•

•

–

–

2.

(1)(2)

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( )

(3)(4)

(1)(2)(3)(4)(5)

3.

1.

2.

- 149 -

( )

( )

( )

1.

2.

3.

2~3

- 150 -

( )

( )

( )

( )1.

2.

- 151 -

( )

3.

( )

1.

2.

3.

1.

- 152 -

( )

2.

(1)(2)

( )

( )

( )

108.12.31 107.12.31 $ 2,732 2,413

1,994,689 1,595,5201,291,900 800,053

$ 3,289,321 2,397,986

( )

- 153 -

( )

( )

108.12.31 107.12.31— $ 13,245 2,065

3,040,781 3,836,033(24,086) (24,086)

$ 3,029,940 3,814,012

108.12.31

$ 2,985,433 0.42% 12,33530 60,736 16.14% 9,80431~120 7,233 18.30% 1,323121 624 100.00% 624

$ 3,054,026 24,086

107.12.31

$ 3,716,187 0.49% 18,06730 117,174 3.22% 3,77131~120 4,223 41.05% 1,734121 514 100.00% 514

$ 3,838,098 24,086

108 107( ) $ 24,086 24,086

- 154 -

( )

154,100 514,91490%

108.12.31

$ 774,381 574,719 774,381 2.42%~2.57%

$ 182,833 653,609 182,833 2.27%~2.38%

107.12.31

$ 240,600 1,265,971 240,600 2.87%~3.44%

( )

108.12.31 107.12.31 $ 2,093,187 2,116,561 549,175 512,323

656,412 733,524191,394 136,407

$ 3,490,168 3,498,815

( )

108.12.31 107.12.31$ 4,516,119 3,846,176

- 14,772$ 4,516,119 3,860,948

1.

2.

- 155 -

( )

( )

108 1 1 $ 4,790,091 1,192,721 1,841,173 43,697 113,802 208,846 202,206 8,392,536

- 81,807 86,260 2,734 3,283 11,097 468,514 653,695

- - (75,146) - (1,623) (11,901) - (88,670)

( ) - 187,448 157,713 - - (17,243) (182,121) 145,797

108 12 31 $ 4,790,091 1,461,976 2,010,000 46,431 115,462 190,799 488,599 9,103,358

107 1 1 $ 4,790,091 1,190,268 1,837,583 42,554 111,219 204,144 - 8,175,859

- 2,453 15,001 4 2,583 5,591 202,206 227,838

- - (42,073) (1,011) - (1,335) - (44,419)

- - 30,662 2,150 - 446 - 33,258

107 12 31 $ 4,790,091 1,192,721 1,841,173 43,697 113,802 208,846 202,206 8,392,536

108 1 1 $ - 541,082 1,418,637 31,407 98,142 153,823 - 2,243,091

- 50,130 162,150 3,616 5,777 24,524 - 246,197

- - (3,637) - - (17,291) - (20,928)

- - (68,290) - (1,623) (11,670) - (81,583)

108 12 31 $ - 591,212 1,508,860 35,023 102,296 149,386 - 2,386,777

107 1 1 $ - 494,770 1,278,569 27,553 91,277 125,078 - 2,017,247

- 46,312 172,992 4,865 6,865 30,081 - 261,115

- - (32,924) (1,011) - (1,336) - (35,271)

107 12 31 $ - 541,082 1,418,637 31,407 98,142 153,823 - 2,243,091

108 12 31 $ 4,790,091 870,764 501,140 11,408 13,166 41,413 488,599 6,716,581

107 12 31 $ 4,790,091 651,639 422,536 12,290 15,660 55,023 202,206 6,149,445

- 156 -

( )

( )

108 1 1 $ - - - - -

IFRS16 46,230 40,380 628 2,272 89,510

108 1 1 46,230 40,380 628 2,272 89,510

3,889 10,248 2,102 - 16,239

- (283) - - (283)108 12 31 $ 50,119 50,345 2,730 2,272 105,466

108 1 1 $ - - - - -

IFRS16 12,394 18,129 28 1,023 31,574

108 1 1 12,394 18,129 28 1,023 31,574

14,191 13,645 930 227 28,993

- (94) - - (94)108 12 31 $ 26,585 31,680 958 1,250 60,473

108 12 31 $ 23,534 18,665 1,772 1,022 44,993

( )

108.12.31 107.12.31$ 42,285 77,921

42,356 65,0658,501 23,4777,904 6,798

46,065 8,0721,713 1,9612,000 2,000

56,389 10,542$ 207,213 195,836

108.12.31 107.12.31$ 59,610 187,578

2,876 2,875$ 62,486 190,453

- 157 -

( )

( )

108.12.31$ 17,229$ 19,726

( )

108$ 700$ 3,611

( ) $ 447

108$ 35,236

1.

2.

( )

1.

108.12.31 107.12.31$ 242,514 244,210

(237,382) (242,194)$ 5,132 2,016

108.12.31 107.12.31$ 45,263 41,633

- 158 -

( )

(1)(

)

237,382

(2)

108 1071 1 $ 244,210 226,084

4,301 4,797

7,728 8,1813,474 7,239

(17,199) (2,091)12 31 $ 242,514 244,210

(3)

108 1071 1 $ 242,194 98,777

( ) 9,663 4,9372,724 140,571

(17,199) (2,091)12 31 $ 237,382 242,194

- 159 -

( )

(4)

108 107$ 1,572 1,705

8 1,744$ 1,580 3,449

108 107$ 376 852

543 1,193661 1,404

$ 1,580 3,449

(5)

108 1071 1 $ 34,811 22,980

4,260 11,83112 31 $ 39,071 34,811

(6)

108.12.31 107.12.31%1.000 %1.125%3.000 %3.000

2,74113.13

(7)

( )

0.25 0.25108 12 31

( 0.25 ) $ (6,913) 7,182( 0.25 ) 6,901 (6,686)

- 160 -

( )

( )

0.25 0.25107 12 31

( 0.25 ) $ (7,239) 7,527( 0.25 ) 7,254 (7,006)

2.6%

49,112 46,382( )

1.

108 107$ 1,107,723 1,053,070

(6,876) 32,278- (10,653)

$ 1,100,847 1,074,695

108 107

$ (20,544) 24,308

- 161 -

( )

108 107$ 5,400,096 5,454,449

1,080,019 1,090,890- (10,653)(6,381) 10050,457 4,311

(23,248) (9,953)$ 1,100,847 1,074,695

2.(1)

108 1 1 $ 20,38113,15520,544

108 12 31 $ 54,080107 1 1 $ 60,735

(16,046)(24,308)

107 12 31 $ 20,381

108 1 1 $ 5,9466,279

108 12 31 $ 12,225107 1 1 $ 367

5,579107 12 31 $ 5,946

3.

- 162 -

( )

( )

1.

3,000,000 10 300,000 274,367

2.

108.12.31 107.12.31$ 3,550,000 3,550,000

396 3961,377 1,377

15,866 15,866113 113

201,795 201,795$ 3,769,547 3,769,547

3.

(1)

- 163 -

( )

(2)1010012865

(3)

107 106( ) ( )

$ 11.00 3,018,038 9.50 2,606,487

4. ( )

108 1 1 $ (6,862)(82,180)

108 12 31 $ (89,042)

107 1 1 $ (104,100)97,238

107 12 31 $ (6,862)

( )

108 107

$ 4,299,249 4,379,754( ) 274,367 274,367

( ) $ 15.67 15.96

- 164 -

( )

108 107

$ 4,299,249 4,379,754( )( ) 274,367 274,367

( ) 18 21( )( ) 274,385 274,388

( ) $ 15.67 15.96

( )

108 107

$ 15,724,764 519,655 15,883,257 330,902 1,388,726 6,643,934 1,587,926 6,513,706 2,075,759 4,384 1,667,564 2,039

74,160 696,678 49,121 736,27523,286 448,916 19,919 455,604

264,208 210,171 221,016 90,942$ 19,550,903 8,523,738 19,428,803 8,129,468108 107

$ 8,519,836 8,113,1093,902 16,359

19,550,903 19,428,803$ 28,074,641 27,558,271

( )0.1%

6,0000.1%

- 165 -

( )

( )

1.

108 107$ 18,867 9,831

9,708 9,708$ 28,575 19,539

2.

108 107( ) $ (16,989) 200,938

(6,530) (8,419)7,609 10,177

$ (15,910) 202,696

( )

1.(1)

(2)

(3)( )

2.

121-2 2-5

108 12 31

( )$ 1,791,556 1,791,556 1,791,556 - -

36,955 38,456 18,545 16,665 3,246

$ 1,828,511 1,830,012 1,810,101 16,665 3,246107 12 31

( )$ 1,631,011 1,631,011 1,631,011 - -

- 166 -

( )

3.(1)

108.12.31 107.12.31

$ 136,732 29.98 4,099,225 153,287 30.715 4,708,210

36,895 29.98 1,106,112 30,325 30.715 931,432

(2)

1%

23,945 30,214(3)

( ) (

)

108 107( ) ( )

$ (16,989) 30.912 200,938 30.149

4.

1%5.

- 167 -

( )

( )1.

(1)(2)(3)

2.

3.

(1)

- 168 -

( )

(2)

(3)

4.

3,458,745 4,094,3795.

(1)

(2)

- 169 -

( )

( )

108 107$ 4,299,249 4,379,754$ 18,123,752 16,931,030

%23.72 %25.87

( )

GRAND ELITE HOLDINGS INC.( GRAND ELITE)

ECLAT CAYMAN ISLANDS HOLDINGS( ECLAT CAYMAN)

ECLAT TEXTILE INTERNATIONAL PT( ECLAT TEXTILE (ID))

ECLAT TEXTILE (CAMBODIA) CO., LTD.( ECLAT TEXTILE (CAMBODIA))

( )

ECLAT TEXTILE CO., LTD (VIETNAM)( ECLAT TEXTILE (VN))

ECLAT FABRICS (VIETNAM) CO., LTD.( FABRICS)

E-TOP (VIETNAM) CO., LTD.( E-TOP(VN))

COLLTEX GARMENT MFY CO.,LTD. (VN)( COLLTEX)

ECLAT ENTERPRISE LTD.( ENTERPRISE )

- 170 -

( )

TAI-YUAN GARMENTS CO., LTD.( TAI-YUAN(VN))

E&I PRINTING COMPANY LIMITED( E&I PRINTING)

( Best)( )

( )

( )

Best

( )

1.

108 107$ 72 13,993

30~602.

108 107ECLAT TEXTILE(VN) $ 1,486,567 1,666,482FABRICS 1,745,851 1,648,401COLLTEX 487,183 599,206E-TOP(VN) 929,637 669,419

544,599 490,810- 86

$ 5,193,837 5,074,404

30~60

- 171 -

( )

3.

108.12.31 107.12.31$ - 53

4.

108.12.31 107.12.31ECLAT

TEXTILE(VN)$ 190,347 73,547

168,893 202,473- 98

$ 359,240 276,118

5.

108.12.31 107.12.31ECLAT CAYMAN $ - 1,489,678

6.

108.12.31 107.12.31$ 150 600

300 300$ 450 900

7.

108 107 108 107$ 122 428 - -

- - 2,000 2,000$ 122 428 2,000 2,000

- 172 -

( )

( )

108 107$ 111,771 107,132

108.12.31 107.12.31$ 28,638 28,638$ 8 8$ 5,806 7,843

108.12.31 107.12.31- $ 2,000 2,000

3,381,772 3,381,772$ 3,383,772 3,383,772

( )108.12.31 107.12.31

$ 61,255 78,824

( )ECLAT CAYMAN

108.12.31 107.12.31US$ - 16,500

- 173 -

( )

108 107

428,591 1,118,643 1,547,234 401,639 1,028,309 1,429,94836,894 84,870 121,764 33,127 76,261 109,38812,469 38,223 50,692 12,323 37,508 49,831

- 5,082 5,082 - 4,040 4,04020,086 47,530 67,616 19,425 43,325 62,750

204,967 70,223 275,190 200,485 60,630 261,115- 6,006 6,006 505 9,899 10,404

108 1071,914 1,893

7 7$ 937 876$ 811 758

%6.99

( )

1./

( 1) ( 2)

01 ECLATCAYMAN

FABRICS 379,200(USD12,000)

- - - 2 - - - - 3,104,843

( )

3,492,948

( )

01 ECLATCAYMAN

ECLATTEXTILE(VN)

31,600(USD1,000)

- - - 2 - - - - 3,104,843

( )

3,492,948

( )

01 ECLATCAYMAN

COLLTEX 221,200(USD7,000)

- - - 2 - - - - 3,104,843

( )

3,492,948

( )

01 ECLATCAYMAN

E-TOP (VN) 268,600(USD8,500)

- - - 2 - - - - 3,104,843

( )

3,492,948

( )

01 ECLATCAYMAN

ECLATTEXTILE(CAMBODIA)

216,460(USD6,850)

- - - 2 - - - - 3,104,843

( )

3,492,948

( )

- 174 -

( )

( 1) ( 2)

01 ECLATCAYMAN

ECLATENTERPRISE

31,600(USD1,000)

- - - 2 - - - - 3,104,843

( )

3,492,948

( )

01 ECLATCAYMAN

TAI-YUAN(VN)

205,400(USD6,500)

- - - 2 - - - - 3,104,843

( )

3,492,948

( )

ECLAT CAYMAN

12 * 1 * 2

2./

( 3)

( 1)

( 2)

00 ECLATCAYMAN

2 5,437,126 1,532,600

(USD48,500)

- - - %- 9,061,876 Y N N

123 7

1.2.3.4.5.6.7.

3. ( )

4.

( ) ( ) ( )

ECLATTEXTILE(ID)

ECLATTEXTILE(ID)

- - 2,500 761,190 - - - - 2,500 747,076 ( )

5.6.7.

( )( )

( )( ) ( )

ECLAT TEXTILE(VN) 1,486,567 %19.89

( )

30

(190,347)

(10.62)%

ECLATTEXTILE(VN)

( ) (1,486,567) %(99.94) 30

190,347

100.00%

- 175 -

( )

( )( )

( )( ) ( )

FABRICS 1,745,536 %14.77 30

(89,547)

(5.00)%

FABRICS ( ) (1,745,536) %(96.87) 30

89,547

97.34%

E-TOP(VN) 929,637 %12.44

( )

30

(38,145)

(2.13)%

E-TOP(VN) ( ) (929,637) %(98.71) 30

38,145

97.01%

COLLTEX 487,183 %6.52

( )

30

(20,940)

(1.17)%

COLLTEX ( ) (487,183) %(98.38) 30

20,940

98.10%


369,433 %4.94

( )

30

(14,788)

(0.83)%


( ) (369,433) %(100.00) 30

14,788

100.00%

TAI-YUAN (VN) 175,166 %2.34

( )

30

(5,473)

(0.31)%

TAI-YUAN (VN) ( ) (175,166) %(91.42) 30

5,473

29.14%

8./

ECLATTEXTILE(VN)

190,347(USD6,349)

11.27 - - - -

USD 29.98

9.( )

( )

/

( ) ( )( ) ( )

- 8,739 - %- - (1,219) (2,400) ( 2)

GRAND ELITE 255,430(USD8,520)

421,789(USD14,069)

21 %100.00 (91,511) 4,718 4,718 ( 4)

ECLAT CAYMAN 3,839,988(USD128,085)

3,839,988(USD128,085)

123,759 %100.00 3,860,554 68,202 68,202

ECLAT TEXTILE(ID) 749,500(USD25,000)

- 2,500 %100.00 747,076 (2,500) (2,500) ( 3)

GRAND ELITE ECLAT TEXTILE(CAMBODIA)

239,840(USD8,000)

239,840(USD8,000)

8,000 %100.00 (108,634) 4,509 4,509

ECLAT CAYMAN COLLTEX 478,331(USD15,955)

478,331(USD15,955)

16,800 %100.00 475,370 (36,068) (37,537)

ECLAT CAYMAN E-TOP(VN) 1,079,280(USD36,000)

1,079,280(USD36,000)

36,000 %100.00 1,171,336 84,690 85,342

ECLAT CAYMAN ECLAT ENTERPRISE 30(USD 1)

30(USD 1)

1 %100.00 (1,548) (323) (323)

ECLAT CAYMAN ECLAT TEXTILE(VN) 634,707(USD21,171)

634,707(USD21,171)

22,000 %100.00 801,524 26,001 26,001

- 176 -

( )

( ) ( )( ) ( )

ECLAT CAYMAN FABRICS 1,199,200(USD40,000)

1,199,200(USD40,000)

40,000 %100.00 1,447,246 (44,009) (36,045)

ECLAT CAYMAN TAI-YUAN(VN) 207,312(USD6,915)

207,312(USD6,915)

6,800 %100.00 (129,570) (19,279) (19,566)

ECLAT CAYMAN E&I PRINTING 29,980(USD1,000)

29,980(USD1,000)

1,000 %40.00 8,943 (5,391) (2,156)

ECLAT CAYMAN ECLAT TEXTILE(ID) 3(USD0.1)

- 0.1 %- 3 (2,500) - ( 3)

1 USD 29.98 USD 30.9122 Best3 Eclat Cayman

99.9996% 0.0004%4 Grand Elite

( )1.

/

( 1) ( ) ( 1) ( 1)( 2) 168,638

(USD5,625)( ) 128,194

(USD4,276)- - 128,194

(USD4,276)52,206 100.00 % 52,206 8,653 -

( )

( )

( )

( )

1 USD 29.98 USD 30.9122

2.

128,194USD 4,276

128,194USD 4,276

10,874,251

USD 29.98

3.

- 177 -

- 178 -

- 179 -

- 180 -

- 181 -

- 182 -

- 183 -

- 184 -

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109 01

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7.

( ) ( )

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( )

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- 186 -

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( ) ( )

( ) ( )

( ) ( )

9.

10%

10%

10. 10%

11. 12.

10%

13.

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